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Ukukhokhela intela yengeniso lezimali ezitshaliwe
Ukukhokhela intela yengeniso lezimali ezitshaliwe, ingeniso lamalungelo empahla, ingeniso eliyisabelo esivela kulungelo lobunikazi bezinto ezithile ezenziwa kudala ezifana nokubhala amabhuku nokunye (royalties)
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Amafomu okukhokhela intela kumele agcwaliswe futhi abuyiselwe uma:
kutholakala inzalo noma ukunqwabelelana (accrued) kwemali yenzalo noma yempahla nesabelo senzalo kumasheya (dividends) ama-Trust empahla uma kutholakala noma ukunqwabelelana isabelo senzalo yamasheya empahla noma imali etshalwe kumazwe angaphandle uma kutholakala noma kunqwabelelane inzalo yamashaye angaphakathi kwezwe kutholakala inani lilonke lerente ekhokhwe ngabaqashi noma eqoqwe ngama-agent asebenzela omunye umuntu maqondana nempahla echaziwe kunemali ekhokhelwe ilungelo lokusebenzisa impahla kunengeniso eliyisabelo esivela kulungelo lobunikazi bezinto ezithile ezenziwa kudala ezifana nokubhala amabhuku nokunye (royalties) noma kunezimali ezikhokhelwa ukusetshenziswa kwelungelo lobuqambi bezinto ezintsha (patent), idizayini, ilungelo lobunikazi bamagama, uphawu, ubuqambi (trademark), ilungelo elisemthethweni lobuqambi bemibhalo noma ulwazi (copyright), noma lokudlulisa ulwazi oluhambisana nokusetshenziswa kwelungelo lobuqambi bezinto ezithile ezenziwa olwazi lwentela ngokunabile.
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Izinyathelo okumele zilandelwe
Gcwalisa amafomu e-IT 3: Ukugcwalisa amafomu olwazi lwentela ngokunabile kanye nekhophi yokuqala ye-IT 3(b).
Hambisa la mafomu entela kwihhovisi labe-SARS eliseduzane nawe.
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